A and B shall be punished by imprisonment with prison labor for one year and by imprisonment with prison labor for four months.

However, from the date this judgment has become final and conclusive.

1. Although Defendant A and Defendant A acquired an income as an actual operator of the Seo-gu Incheon Metropolitan City G entertainment tavern, Defendant A and Defendant A did not actually operate the said main store and did not intend to pay various taxes, such as value-added tax, individual consumption tax, and business income tax, etc., to be paid by the said main store, and had a person who has no capacity to pay the said taxes registered as the head of the relevant branch office by referring to the person who has no capacity to pay the said taxes because he/she did not have any capacity to pay the said taxes, and had the head of the relevant branch office impose various taxes to be imposed on him/her in connection with the operation

Defendant

On January 2010, A introduced Defendant B who is working for the business registration under the name of another person through a police officer in the middle of the mid-2010, and agreed that Defendant B shall have 87% of the sales of the card at the above main point in lieu of Defendant B's business registration after the nominal name holder's business registration, and 13% of the sales of the card at the above main point in lieu of Defendant B's business registration after the nominal name holder's business registration.

Defendant

B On January 2010, in order to lend the business registration name of the above G entertainment drinking tavern, B made 2 million won a month to C, and B borrowed the business registration name from C.

In addition, Defendant B obtained the registration certificate for the said G entertainment tavern in the name of Seocheon Tax Office C, and opened a credit card merchant in the name of C.

After that, Defendant B created five card terminals in the name of the above G entertainment tavern and delivered one of the card terminals (credit card number: H) to Defendant A.

Accordingly, Defendant A in collusion with Defendant B, who operated G entertainment tavern under the name of Defendant C from January 2010 to July 2010, is equivalent to KRW 45,621,638, such as value-added tax and individual consumption tax, as stated in Defendant A’s guilty column of the attached list of crimes.